Modern advanced accounting. /
E. John Larsen.
- 8th ed.
- New York: McGraw Hill, c2000.
- xxii, 878 p.: ill.; 26cm.
Includes index.
Contents: Accounting for partnerships and branches -- Partnership: organization and operation -- Partnership liquidation and incorporation; joint ventures -- Accounting for branches; combined financial statements -- Business combination and consolidated financial statements -- Business combinations -- Consolidated financial statements: on date of purchase-type business combination -- Consolidated financial statements: subsequent to date of purchase-type business combination -- Consolidated financial statements: intercompany transactions -- Consolidated financial statements: income taxes, cash flows, and installment acquisitions -- Consolidated financial financial statements: special problems -- Consolidated financial statements: pooling-type business combination -- International accounting: International accounting standards; accounting for foreign currency transactions -- Translation of foreign currency financial statements -- Segments; interim reports; reporting for the SEC -- Accounting for fiduciaries: Bankruptcy: liquidation and reorganization -- Estates and trusts -- Accounting for nonbusiness organizations: Nonprofit organizations -- Governmental entities: general fund -- Governmental entities: other governmental funds and account groups -- Governmental entities: proprietary funds, fiduciary funds, and comprehensive annual financial report.